NBA Offseason Guide 2022 - How the Philadelphia 76ers should approach the offseason

The Philadelphia 76ers' season ended in the second round of the playoffs for the second straight year. The loss to the Miami Heat now begins an offseason of questions as to whether this roster can compete for a championship.

If the answer is no, does Philadelphia have enough trade capital to improve the roster?

Roster status: Championship or bust

In mid-February, the team traded for James Harden, hoping the former MVP was the missing player who could help bring the 76ers a championship.

«The way this league works, you have to get players the caliber of a James Harden to pair with a Joel Embiid and a Tobias [Harris],» president of basketball operations Daryl Morey said. «You can win without it. But you look historically in the league, you're looking at pretty long odds if you don't have two great players of that level of play out there.» Morey was right about needing a second high-caliber player, but the question remains: Is Harden that second great player?

The most likely answer is no.

Harden is still an All-Star and the 76ers would have been likely eliminated in the first round without him on the roster. However, the series loss to Miami suggests he is not the player Morey watched win an MVP in Houston.

The $47 million question entering the offseason is what Harden does with his player option.

He is eligible to sign the largest contract in NBA history — $270 million over five years if he becomes a free agent — or sign a four-year, $223 million extension if he opts in.

If he opts into his contract, the 76ers will have $136.4 million in guaranteed money. That amount does not include the $10 million non-guaranteed contract of Danny Green that would push the 76ers right up against the $149 million luxury tax threshold.

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